Completed
Date

Thursday 9 May 2019

Time

2:30 pm

Duration

1.5 CDP hours

Session Topic

Understanding the revised ethics code for independence assurance engagements other than audit and review engagements (Part 4)

The fourth and last session on the revised code examines how Part 4A applies to independence for audit and review engagements. The session will cover:

  • Scope
  • Application of the conceptual framework
  • Fees
  • Gifts and hospitality
  • Actual or threatened litigation
  • Financial interests, loans and guarantees
  • Relationships (including long associations)
  • Provision of non-assurance services to an assurance client, and
  • Restricted use reports.
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